Final winding up procedure requires liquidator's report, members' resolution and tribunal dissolution order upon fair winding up.

The Company Liquidator must prepare a report showing disposal of assets and satisfaction of debts, call a general meeting to present final winding up accounts, and if members resolve dissolution, forward accounts, meeting returns and resolutions to the Registrar and apply to the Tribunal with the winding up books; the Tribunal may dissolve if the winding up was just and fair, followed by Registrar publication of the dissolution order.

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